会计信息失真的深层次原因是在于我国许多企业缺乏完善、健全的公司管理系统和有效的公司治理系统。当企业组织还不够完善 ,企业缺乏外部约束时 ,会计系统可能成为内部人所控制的 ,用来欺骗股东等外部利益相关者的工具。联系我国现实 ,在会计信息失真时 ,人们往往对会计本身横 The deep reason of accounting information distortion is that many enterprises in our country lack perfect and sound corporate management system and effective corporate governance system. When the business organization is not perfect and the enterprise lacks external constraints, the accounting system may become a tool controlled by insiders and used to deceive shareholders and other external stakeholders. Contact our reality, accounting information distortion, people tend to horizontal accounting